Tax changes in 2027

In 2027, Russian businesses expect a number of changes in tax administration, property tax payment procedures, insurance premiums, and reporting. Some of these changes have already been approved, while others are still in the drafting stage and at the departmental level.

For companies and sole proprietors, the primary task is to assess the impact of changes on their tax burden, document flow, and internal processes in advance. Particular attention will need to be paid to marketplaces, the application of special tax regimes, and the electronic processing of shipments.

Changes in tax control

One of the most notable initiatives concerns expanding the powers of tax authorities in monitoring the activities of sellers on digital platforms.

It is expected that the tax service will be able to suspend sales on marketplaces if the seller fails to provide requested documents or fails to appear for questioning. Demands and other tax authority documents will be submitted through the seller’s personal account on the platform.

Furthermore, digital platform operators may be required to identify signs of tax risks in user transactions. If such signs are detected, the seller must be notified of the issue and given 30 days to provide explanations and supporting documents. After this period, information about the identified risk will be forwarded to the tax authorities.

For businesses, this means increased control directly at the digital platform level. Sellers will need to more closely monitor documents, confirm the economic viability of transactions, and respond promptly to inquiries.

There are also plans to increase a number of tax fines and introduce new sanctions, including for failure to report the creation of a separate subdivision. Therefore, violations in document management and interaction with tax authorities could become more costly.

VAT, simplified tax system, and patent: new limits

In 2027, the base VAT rate, set at 22% since the beginning of 2026, will remain in effect. However, businesses on the simplified tax system will continue to benefit from the reduced income threshold above which they are subject to VAT.

A deflator coefficient of 1.153 is proposed for calculating simplified tax system limits. Taking this indicator into account, the main restrictions may be:

• income for applying the simplified tax system – 518.85 million rubles;
• value of fixed assets – 230.6 million rubles;
• income for applying the 5% VAT rate – 288.25 million rubles;
• income for applying the 7% VAT rate — 518.85 million rubles.

These indicators are based on the projected deflator coefficient and require consideration after the final approval of the relevant parameters.

The patent taxation system provides for a reduced income limit of 15 million rubles. If the established limit is exceeded, the entrepreneur risks losing the right to use the patent.

Therefore, it’s important for entrepreneurs using special tax regimes to monitor their revenue throughout the year, not just at the end of the reporting period. When approaching the limits, it’s important to assess the consequences of switching to a different tax regime and incurring VAT liabilities in advance.

Personal income tax and insurance premiums

The progressive personal income tax scale is planned to be expanded in 2027. It could be extended to most incomes currently taxed under the two-tier system.

Changes to the procedure for comparing wages with the minimum wage are also being considered. It is proposed that certain compensatory and incentive payments, including northern allowances and overtime pay, not be included in the minimum wage. In this case, the corresponding amounts would have to be accrued above the minimum wage.

The minimum wage itself is planned to be set at 28,935 rubles per month.

The maximum base for employee insurance contributions is expected to increase to 3.311 million rubles. However, the basic rates for most employers remain unchanged.

For individual entrepreneurs, the fixed contribution will be 61,154 rubles. The maximum additional contribution for income over 300,000 rubles is proposed to be set at 342,923 rubles.

A separate change concerns contributions for accident and occupational disease insurance. It is planned to transfer their administration to tax authorities. However, the determination of professional risk and the setting of rates will remain under the authority of the relevant fund.

Property taxes: new calculation procedure

Starting in 2027, the procedure for administering transport, land, and property taxes for organizations will change if the latter is calculated based on cadastral value.

The tax service will calculate the amounts based on available government data. Organizations will receive notifications of accrued payments approximately 10 days before the payment deadline.

If a company disagrees with the calculation, it can submit an explanation and supporting documents. The tax authority will review the appeal and report its findings.

At the same time, the deadlines for payment of advance and annual payments are changing:

• for the first quarter – until May 28;
• for the second quarter – until August 28;
• for the third quarter – until November 28;
• based on the results of the year – until March 28 of the following year.

The changes will not affect property tax, which is calculated based on average annual value. The previous procedure will remain in effect.

Reporting and electronic documents

Changes to tax reporting are also planned for 2027.

Organizations with separate subdivisions will no longer be required to submit separate income tax returns for each subdivision. This information will be included in the parent organization’s return, with each subdivision’s performance separately reflected.

Additionally, the 6-NDFL calculation form is planned to be updated. The changes involve clarification of reporting period codes, calculation submission locations, and specific taxpayer categories.

An adjustment to the calculation of insurance premiums is also expected in connection with changes in the procedure for administering contributions for injuries.

A separate area is the transition to electronic shipping documents. Since September 2026, their electronic issuance has become the primary rule for road freight transport. In 2027, the existing exceptions allowing the use of paper documents will remain in effect.

Companies working with carriers and freight forwarders need to check the readiness of their information systems, document exchange procedures, and interactions with counterparties.

What changes are still just plans?

Not all initiatives discussed for 2027 have a final status.

Specifically, the expansion of the federal investment tax deduction is being considered. It is proposed to increase its maximum amount from 3% to 8% of investment costs and extend the mechanism to additional sectors of the economy.

Changes to insurance premium rates for certain categories of employers and the elimination of the maximum base for calculating contributions are also being discussed. These proposals cannot yet be considered finalized.

Therefore, when planning a business’s tax burden, it is important to distinguish between current regulations, approved changes, and initiatives that may be adjusted or not further developed.

What should businesses do?

Preparing for tax changes should include not only checking rates and limits, but also assessing internal processes.

First of all, it is recommended:

1. Recalculate the tax burden taking into account the new limits on the simplified tax system, VAT, and insurance contributions.
2. Check the income of entrepreneurs with a patent and assess the risk of losing their right to a special regime.
3. Review the procedure for interacting with marketplaces and storing transaction documents.
4. Update payroll procedures to take into account planned changes to the minimum wage.
5. Check the readiness of accounting systems for new reporting forms and electronic shipping documents.
6. Organize control over notifications from tax authorities and the timely preparation of explanations.

The 2027 tax changes affect several areas at once: tax control, special regimes, personal income tax, insurance premiums, property taxes, and reporting.

For businesses, the most significant impact may be new mechanisms for monitoring sellers on digital platforms, changes to limits for special regimes, and the expanded use of electronic documents.

However, some of the initiatives under discussion have not yet been finalized. Therefore, companies must regularly monitor regulatory changes and adjust their financial and tax planning as new rules are approved.